Penalties Section 47 CGST — Late Fee for GSTR-4 (Composition Annual Return)
Section 47 CGST — Late Fee for GSTR-4 (Composition Annual Return)
CGST Act 2017 — 47
₹50 per day (₹25 CGST + ₹25 SGST) for late GSTR-4, capped at ₹2,000 (with nil-return concessional cap of ₹500) as revised by Notification 21/2021.
The Penalty
₹50 per day (₹20/day for nil returns as CBIC has periodically waived)
- Cap
- ₹2,000 total (nil returns ₹500 per Notification 21/2021)
- Calculation base
- Days from due date (30 April) to filing date
- Period
- Per day from due date.
When does this apply?
Composition taxpayer files GSTR-4 (annual return) after 30 April of the following FY.
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹1,500Before cap: ₹1,500
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| 30-day delay, taxable annual return | ₹50 × 30 = ₹1,500; below ₹2,000 cap | ₹1,500 |
How it is levied
System-computed on the GSTN portal at filing time.
⚠ VERIFY
CBIC periodically further caps or waives late fee for GSTR-4 — check the current notification chain before quoting the cap.